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Effective dates for UK GAAP

UK GAAP standards are frequently amended so it is important to know the changes in the requirements and their effective dates.

The FRC favours issuing standards and amendments to be effective for accounting periods beginning on or after 1 January in any given year. Future changes are generally available for early adoption.

The table below summarises the amendments according to calendar years. Links are provided to our UK accounting standards pages where further details of the changes can be found. More information on the individual standards can be found at icaew.com/ukgaap.

Annual periods beginning on / after 1 January 2021
Annual periods beginning on / after 1 January 2020
Annual periods beginning on / after 1 January 2019
Annual periods beginning on / after 1 January 2018
Annual periods beginning on / after 1 January 2017
Annual periods beginning on / after 1 January 2016
Annual periods beginning on / after 1 January 2015